Requirement of E way bill

[KARAN VERMA]

Sir

Whether EWB is required if consignment value exceed ₹ 50000 but value of individual bill not exceed ₹ 50000.

e.g Item 1 ₹ 15000, Item 2 ₹ 18000 and Item 3 ₹ 25000. Whether transporter required to generate 3 EWB.

[YAGAY andSUN]

Rule 138(7)-– Generation of e way bill is not required If the transporter is carrying goods of more than ₹ 50000/- in a single conveyance and individual consignment is less than ₹ 50000/- (This Rule has been deferred temporarily).

[KARAN VERMA]

Thanks.

Whether this exemption is for both intrastate or interstate supply of goods.

[Ganeshan Kalyani]

E-Way Bill is required for the invoice value exceeding ₹ 50,000/-. It is required if the goods transported is taxable under GST. It is advisable to generate 3 e-way bills in your case.

[YAGAY andSUN]

Since individual bill has not crossed the threshold limit of ₹ 50000/-, therefore, in our view there is not need to issue any E-Way Bill as Rule 138(7) had been deferred. This exemtpion is valid interstate as well as intrastate.

[KARAN VERMA]

Kindly provide notification number for deferment of rule 138(7).

[YAGAY andSUN]

The Central Government vide Notification No. 15/2018-Central Tax dated March 23, 2018 has notified April 01, 2018 as the date of implementation of E-way Bill, as prescribed in Rule 138 of Central Goods and Services Tax Rules, 2017 (“CGST Rules”).

However, Sub-rule (7) of Rule 138 of CGST Rules, which states the provision pertaining to generation of E-way Bill by transporter, where the aggregate value of consignment of goods carried in a conveyance exceed fifty thousand rupees in case of inter-state movement, has been deferred for the time being.

Notification No. 15/2018-Central Tax dated March 23, 2018

[KASTURI SETHI]

In agreement with all the replies of M/s.Yagay And Sun, Sir, further as per Rule 138(1) of CGST Rules, for inter-State supply E-way bill is mandatory for the following goods irrespective of their value of consignment :-

(i) Goods meant for job work

(ii) Handicraft Goods

AI Summary

E-way bill requirement: transporter exemption deferred, generate e-way bills based on invoice value and mandatory categories. An E-Way Bill is required when the invoice value of taxable goods exceeds the prescribed threshold; the transporter-focused exemption that would allow aggregated conveyance value to avoid e way bill generation has been deferred, so where individual invoices fall below the threshold but aggregate exceeds it, generating separate e way bills for each invoice is the prudent course. Certain goods, such as those for job work and handicrafts, require an e way bill for inter state movement irrespective of value.